Court of Appeal of Ghent, 20 October 2009 / Jean Schaffner. How fixed is a permanent establishment? Wolters Kluwer, 2013. P. 123.
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Revised Proposals Concerning The Interpretation and Application of Article 5 (Permanent Establishment) of the Model Tax Convention (19 October 2012 to 31 January 2013). OECD. § 4.8. P. 10.
